ORANGEBURG, SC (WIS) - Orangeburg County Administrator Bill Clark released the following statement on Wednesday about an investigation by the State Law Enforcement Division into the county sheriff's department's finances:
State law requires governmental entities to undergo an annual audit for each fiscal year. Traditionally, the Orangeburg County audit has been a combined audit which means it includes entities related to the County, such as the offices of Countywide elected officials. In accordance with standard operating procedure, the County contracted with an outside auditing firm to conduct the State-mandated, annual audit for fiscal year 2009-10 which covered the time period of July 1, 2009 through June 30, 2010. In accordance with standard operating procedure, the Orangeburg County Sheriff's Office was included in that audit just as it has been in years past.
During the State mandated, annual audit for fiscal year 2009-10, the outside auditor had questions regarding the handling of financial matters within the Sheriff's Office. The auditor directed those questions to the Sheriff's Office and to the County, both of which assisted the auditor in obtaining information. As a result, an additional period that would normally be included in the next annual audit was added to the auditor's review process, July 1, 2010 through January 31, 2011. Based on its review, the Auditor issued Findings 2010-14 and 2010-16. (As to fiscal years prior to 2009-10, each has undergone the State mandated, annual audits). While the State mandated audits for those previous fiscal years are over, other processes are available to review any of those years.)
Given that several significant questions remain at the conclusion of the State mandated, fiscal year 2009-10 annual audit, the next step is to determine what processes are available to get the answers to the remaining questions. The first process available is to request that SLED review the situation. As a result, the Sheriff's Office and the County have jointly made that request to SLED.